Custom, Excise & Service Tax Tribunal
Cce, Jammu & Kashmir vs Sun Pharmaceuticals Industries on 6 March, 2018
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SCO 147-148, SECTOR 17-C, CHANDIGARH 160 017
COURT NO. I
Appeal No. E/56575/2013
[Arising out of OIA No. OIA-263-268-CE-APPL-CHD-IIJK-2012 dt. 17.12.2012 passed by the CCE (Appeals), J & K]
Date of Hearing/Decision: 06.03.2018
CCE, Jammu & Kashmir : Appellant
Vs.
Sun Pharmaceuticals Industries : Respondent
Appearance:
Shri Satya Pal, AR for the Appellant(s) None for the Respondent(s) CORAM:
Honble Mr. Justice (Dr.) Satish Chandra, President Honble Mr. B. Ravichandran, Member (Technical) Final Order No. 60561/2018 Per : Justice (Dr.) Satish Chandra The present appeal is filed by the department pertaining to the entitlement of the assessee-Respondents for refund of Education/Higher Education Cess paid in respect of final products manufactured and cleared by availing area based exemption under Notification No. 56/2002-CE dated 14.11.2002.
2. Heard both sides and perused the material available on record.
3. Both sides agreed that the issue pertaining to the Education/Higher Education Cess has already been decided by the Honble Supreme Court in the case of SRD Nutrients Pvt. Ltd. vs CCE, Guwahati, 2017 (355) ELT 481 (SC), wherein it was observed that the assessee-Respondents are entitled to the refund of Education/Higher Education Cess which was paid along with excise duty, once the excise duty itself is exempted.
4. In view of the above, by following the ratio laid down by the Honble Supreme Court in the case of SRD Nutrients Pvt. Ltd. (supra), we find no reason to interfere with the impugned order and uphold the same along with the reasons mentioned therein with respect to refund claim of the assessee-Respondent pertaining to Education/Higher Education Cess.
5. In the result, the appeal filed by the assessee-Department is dismissed.
(Order dictated and pronounced in the court) (B. Ravichandran) Member (Technical) (Justice Dr. Satish Chandra) President pj 1